Section 83 of the CGST Act — Provisional Attachment of Bank Accounts – The petitioner challenged the order attaching the bank account under Section 83 of the Act. The court placed reliance upon the case of Jaychem Enterprise Pvt. Ltd. and observed that the Petitioner to approach the concerned authority under Rule 159 (5) for revocation of the attachment.

Held that:- The Hon’ble High Court directed that if the Petitioner approaches the authority under Rule 159 (5) within one week, the concerned authority will make an endeavour to take a decision thereupon as per law, within three weeks.